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Keywords: Quantification
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Journal Articles
Counting nature: some implications of quantifying environmental issues in corporate reports
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2023) 31 (4): 912–937.
Published: 01 April 2022
..., it has been problematised. Robson (1992) argues that the predominance of quantification in accounting leads to a reduction of ambiguities and enables a sense of action at a distance, which is legitimised by a sense of objectivity and neutrality. Conversely, doubts about quality and usefulness...
